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Activity Based Costing around the World: Adoption, Implementation, Outcomes and Criticism
16 references·0 citing·36 second hop
Activity Based Costing around the World: Adoption, Implementation, Outcomes and Criticism (2020)Activity Based Costing around the World: …A survey of factors influencing the choice of product costing systems in UK organizations (2007)A survey of factors influenci…The relation between cost-system design, managers’ evaluations of the relevance and usefulness of cost data, and financial performance: an empirical study of US hospitals (2005)The relation between cost-sys…The Association Between Activity‐Based Costing and Manufacturing Performance (2002)The Association Between Activ…The ABC bandwagon and the juggernaut of modernity (2002)The ABC bandwagon and the jug…Profit priorities from activity based costing (2002)Profit priorities from activi…The Impact of Activity-Based Costing Techniques on Firm Performance (2001)The Impact of Activity-Based …Activity-based costing in the U.K.’s largest companies: a comparison of 1994 and 1999 survey results (2000)Activity-based costing in the…The impact of contextual and process factors on the evaluation of activity-based costing systems (1999)The impact of contextual and …The Implementation Stages of Activity-Based Costing and the Impact of Contextual and Organizational Factors. (1998)The Implementation Stages of …Adoption and benefits of management accounting practices: an Australian study (1998)Adoption and benefits of mana…Towards explaining activity-based costing failure: accounting and control in a decentralized organization (1997)Towards explaining activity-b…The effect of strategy and organizational structure on the adoption and implementation of activity-based costing (1997)The effect of strategy and or…Measuring the success of activity-based cost management and its determinants (1997)Measuring the success of acti…A survey of activity-based costing in the U.K.'s largest companies (1995)A survey of activity-based co…Aggregation, Specification and Measurement Errors in Product Costing. (1994)Aggregation, Specification an…Conditions under which activity-based cost systems provide relevant costs. 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References

  • 2002Profit priorities from activity based costing627 cited
  • 1997The effect of strategy and organizational structure on the adoption and implementation of activity-based costing616 cited
  • 1998Adoption and benefits of management accounting practices: an Australian study586 cited
  • 1999The impact of contextual and process factors on the evaluation of activity-based costing systems379 cited
  • 2000Activity-based costing in the U.K.’s largest companies: a comparison of 1994 and 1999 survey results377 cited
  • 1998The Implementation Stages of Activity-Based Costing and the Impact of Contextual and Organizational Factors.355 cited
  • 2002The ABC bandwagon and the juggernaut of modernity343 cited
  • 1995A survey of activity-based costing in the U.K.'s largest companies328 cited
  • 2007A survey of factors influencing the choice of product costing systems in UK organizations309 cited
  • 1997Towards explaining activity-based costing failure: accounting and control in a decentralized organization300 cited
  • 2002The Association Between Activity‐Based Costing and Manufacturing Performance273 cited
  • 1997Measuring the success of activity-based cost management and its determinants259 cited
  • 2005The relation between cost-system design, managers’ evaluations of the relevance and usefulness of cost data, and financial performance: an empirical study of US hospitals240 cited

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1991
Conditions under which activity-based cost systems provide relevant costs.
237 cited
  • 2001The Impact of Activity-Based Costing Techniques on Firm Performance227 cited
  • 1994Aggregation, Specification and Measurement Errors in Product Costing.206 cited
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